Joshua Carey appeared before Lewison LJ, Newey and Asplin LJJ on behalf of the Commissioners for HM Revenue and Customs (“the Revenue”) in The Commissioners for HM Revenue and Customs -v- Ian Charles t/a Boston Computer Group Europe [2019] EWCA Civ 2176. The Court of Appeal unanimously allowed the appeal from the High Court (QBD). […]
Joshua Carey represented HMRC in their appeal from the High Court to the Court of Appeal (Civil Division). He argued the High Court was wrong to find that a narrow duty of care may be imposed on HMRC in the conduct of litigation before the Tax Tribunal. Lewison, Newey and Asplin LJJ deliberated at the […]
Joshua Carey appeared on behalf of the Commissioners for HM Revenue and Customs (“HMRC”) in one of the first ever DOTAS Notifiable Arrangement cases, The Commissioners for HM Revenue and Customs -v- EDF Tax Limited (In creditors’ voluntary liquidation) [2019] UKFTT 598 (TC). EDF Tax Ltd (“EDF Tax”) offered advice to user companies on certain […]
Merry van Woodenberg acted for the first defendant in an ICO prosecution for the unlawful obtaining and disclosure of data, contrary to the Data Protection Act. Merry was instructed in January 2018 to represent an employee of a claims management company, who was alleged to have passed on unlawfully obtained data contained in a ‘lifestyle […]
Yesterday the Supreme Court ended a debate that has seen dozens of stays imposed by the First-tier Tribunal (Tax Chamber) (“FTT”) and a series of cases before the Administrative Court. Lady Black (with whom Lord Reed, Lord Sumption and Lord Briggs agreed) gave the judgment in OWD Ltd trading as Birmingham Cash and Carry (In […]